Studi ini menguji bagaimana pesan keberlanjutan dan keterlibatan komunitas yang terlihat dalam konten digital destinasi berkaitan dengan green trust dan visit intention wisatawan. Berfokus pada destinasi berbasis komunitas di Kabupaten Pesawaran, Provinsi Lampung, studi ini membedakan sustainability communication dari community-based sustainability cues sebagai dua atribut perseptual yang berbeda dalam konten digital yang sama. Survei daring menghasilkan 200 respons yang dapat dianalisis dari wisatawan domestik dan calon wisatawan setelah mereka melihat konten destinasi yang sama. PLS-SEM menguji jalur tidak langsung melalui green trust sekaligus mengestimasi hubungan langsung sustainability communication dan community-based sustainability cues dengan visit intention. Kedua atribut digital tersebut berhubungan positif dengan green trust dan visit intention, sedangkan green trust juga berhubungan positif dengan visit intention. Jalur tidak langsung yang signifikan melalui green trust menghubungkan sustainability communication dan community-based sustainability cues dengan visit intention. Namun, hubungan langsung kedua atribut dengan visit intention tetap signifikan setelah green trust dimasukkan ke dalam model, yang menunjukkan bahwa kepercayaan merupakan jalur penting tetapi bukan satu satunya mekanisme yang menghubungkan konten keberlanjutan digital dengan kecenderungan perilaku wisatawan. Studi ini karena itu memosisikan komunikasi keberlanjutan yang dapat dipercaya sebagai sesuatu yang lebih dari sekadar pesan persuasif: kredibilitas juga bergantung pada cue keterlibatan komunitas yang terlihat, yang memberi landasan sosial pada klaim keberlanjutan dan menghubungkan apa yang dikomunikasikan destinasi dengan bagaimana partisipasi masyarakat lokal direpresentasikan secara daring.
Advances in digital technology are driving the banking industry to undertake business transformation to improve organizational performance. This study aims to analyze the influence of digital business transformation on organizational performance, with digital capabilities and employee adaptability as mediating variables. The study used a quantitative approach through a survey of banking employees involved in digital transformation. Data were analyzed using Structural Equation Modeling (SEM). The results show that digital business transformation has a positive and significant impact on organizational performance, as well as improving employee digital capabilities and adaptability. Both variables also positively influence organizational performance and act as partial mediators in the relationship between digital business transformation and organizational performance. These findings indicate that the success of digital transformation depends not only on technology investment but also on strengthening employee digital capabilities and adaptability. This study provides an empirical contribution to the development of digital transformation studies in the banking sector and provides input for bank management in improving organizational performance sustainably.
This study aims to make a new contribution by examining in greater detail the effects of professionalism, professional ethics, and auditor independence on auditor performance at public accounting firms in the South Jakarta region. This study employs a quantitative research design. The study population consists of 30 public accounting firms (KAP) in the South Jakarta region, and the study uses primary data. The data analysis techniques used include classical assumption tests and hypothesis testing conducted using multiple regression. The data will be analyzed using the Statistical Package for the Social Sciences (SPSS) version 27. The findings indicate that professionalism, professional ethics, and independence have a positive and significant effect on auditor performance at PAS in the South Jakarta region. The implications of this study are expected to contribute to the continued improvement of auditors’ professionalism, professional ethics, and independence through training, evaluation, and the consistent application of the professional code of ethics. Consequently, auditors are expected to maintain audit quality and enhance their performance in carrying out their duties in accordance with applicable professional standards.
Halal authentication is a form of consumer protection against non-halal food products. Food products’ ingredients and processes can make them either halal or not. Mixing halal products with non-halal products, even in just small amounts, can complicate the halal authentication process. The process of slaughtering halal animal meat that does not follow Sharia law will make it a non-halal product and, therefore, difficult to authenticate. Furthermore, science and technology are needed to answer this kind of challenge. PCR (Polymerase Chain Reaction), UHPLC-HRMS (Ultra High Performance Liquid Chromatography-High Resolution Mass Spectrometry), GC-MS (Gas Chromatography-Mass Spektrometry), 1H-NMR (Proton Nuclear Magnetic Resonance), and FTIR (Fourier Transform Infrared Spectroscopy) are the answers to the latest selective, sensitive, and accurate technologies that can address the halal authentication challenges of increasingly difficult food products. These instruments can group halal and non-halal food products based on the type of ingredients and the process. DNA (deoxyribonucleic acid), metabolites, amino acids, lipids, and volatile compounds are potential markers that can be used as references in the halal authentication of food products since each species has different compound characteristics. Science and technology can be logical considerations when determining whether food products are halal.
Purpose: This study aims to develop a web-based performance index assessment system for hazardous and toxic waste management by integrating technical and supporting indicators using the Multi-Criteria Decision Making (MCDM) and Analytic Hierarchy Process (AHP) approaches. The study also examines the system’s role in supporting transparent environmental evaluation and applied environmental learning. Methods: A quantitative research and development approach was employed using the MCDM-AHP method. Data were collected through literature review, regulatory analysis, expert judgment involving five environmental experts, and system simulations on three industrial entities with different waste management characteristics. The system was developed using a Python-Django framework and PostgreSQL database. Findings: The results indicate that the developed system provides objective, transparent, and consistent environmental performance assessments, with performance index values ranging from 60% to 92%. Industrial entities with higher levels of digitalization and standardized environmental management systems achieved better performance scores. The integration of environmental impact assessment also improved risk identification and monitoring effectiveness. Research Implications: The findings imply that digital-based environmental assessment systems can strengthen accountability, operational efficiency, and data-driven decision-making in hazardous waste management. However, the study is limited by the small number of expert respondents and simulation entities, which may affect broader generalizability. Originality: This study offers a novel contribution by integrating environmental performance indicators, MCDM-AHP analysis, and a web-based digital assessment platform into a unified hazardous waste management evaluation system that can also support applied environmental education and sustainability-oriented industrial governance.
